Tax regulation in Ukraine aims to reduce uncertainty in future tax expenses for businesses and their adaptation to external challenges. The lack of a comprehensive theoretical base hinders the development of effective tax management systems. Corporate tax regulation needs to be optimized rather than minimized to enhance financial management. Tax policies play a crucial role in state-building and regulating the social sector in unstable economies. Effective tax regulation tools for social development in Ukraine have been identified through comparative analysis. The study provides recommendations for improving tax regulation for social development.